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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of April 15, 2019 No. 161

About carrying out pilot project on application of the invoice in the form of the electronic document

For the purpose of realization of tasks on simplification of the procedure of administration of execution of the tax liabilities and creating favorable conditions to subjects of entrepreneurship, according to articles 156-1 and 282 of the Tax Code of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. To the State Tax Service under the Government of the Kyrgyz Republic to carry out from July 1, 2019 to January 1, 2020 pilot project on application of the invoice in the form of the electronic document, in voluntary procedure, for taxpayers of the value added tax (further - pilot project).

2. Approve:

1) the Temporary procedure for forming and the circulation of the invoice in the form of the electronic document according to appendix 1;

2) the Temporary procedure for registration and application of invoices according to appendix 2;

3) form of the invoice in the form of the electronic document on goods according to appendix 3;

4) form of the invoice in the form of the electronic document on works and/or services according to appendix 4;

5) form of the invoice on paper on goods according to appendix 5;

6) form of the invoice on paper on works and/or services according to appendix 6;

7) form of the notification on remaining balance of unused series and invoice numbers according to appendix 7.

3. The taxpayer of the value added tax (further - the VAT) who made the decision to participate in pilot project:

1) is registered as the participant of pilot project according to the Temporary procedure for forming and the circulation of the invoice in the form of the electronic document;

2) is represented by the notification on remaining balance of unused series and the invoice numbers VAT in form according to appendix 7 to this resolution to tax authority in the place of tax registration together with the report on the VAT for the last month, from decision date of tax authority about registration for participation in pilot project;

Draws up 3) electronic invoices in form and according to the procedure, according to appendix 2 to this resolution.

4. Based on the pilot project of the notification on remaining balance of unused series and the invoice numbers VAT provided by the participant and tax statements on the VAT for the last month, from decision date of tax authority about registration for participation in pilot project, the tax authority makes the decision on recognition of the remained unused series and the invoice numbers VAT, including the industry invoices VAT, invalid.

5. Action of the order of the Government of the Kyrgyz Republic "About measures for implementation of requirements of the tax legislation of the Kyrgyz Republic" of November 4, 2016 No. 569, does not extend to the taxpayer of the VAT participating in pilot project from decision date tax authority about registration as the participant of pilot project.

6. To the State Tax Service under the Government of the Kyrgyz Republic:

- resolve the organizational technical issues connected with carrying out pilot project;

- carry out explanatory and information work among taxpayers about carrying out pilot project;

- following the results of pilot project to enter information in Government office of the Kyrgyz Republic;

- together with the authorized technical operator of information resources determined by the Government of the Kyrgyz Republic to take measures for implementation of this resolution.

7. To impose control of execution of this resolution on department of finance and credit policy of Government office of the Kyrgyz Republic.

8. This resolution becomes effective after fifteen days from the date of official publication.

Prime Minister of the Kyrgyz Republic

M. Abylgaziyev

Appendix 1

to the Order of the Government of the Kyrgyz Republic of April 15, 2019 No. 161

Temporary procedure for forming and the circulation of the invoice in the form of the electronic document

Chapter 1. General provisions

1. This Temporary procedure is effective concerning participants of pilot project on application of the invoice in the form of the electronic document in voluntary procedure and establishes procedures of document flow between participants of electronic interaction (further - participants of electronic document management) in case of the address (further - registration/obtaining) invoices in the form of the electronic document, including additional (further - corrective), using the qualified digital signature.

2. In this Temporary procedure the following concepts and determinations are applied:

"virtual warehouse" - the information system allowing to perform accounting of goods and electronic documents;

"information system of invoices in the form of electronic documents" - the module of information system of tax administration and control of authorized tax authority (further - IS ESF);

"taxpayer" - the subject to whom the obligation is assigned to pay taxes in the presence of circumstances and to draw up the invoice according to the tax legislation of the Kyrgyz Republic;

"invoice number" - the unique generated invoice number created by IS ESF according to the tax legislation of the Kyrgyz Republic;

"invoice" - the tax deed processed by the taxpayer in case of sales of goods, performance of works and rendering services according to the tax legislation in the form of the electronic document or the paper document;

"notification" - the message IS ESF created electronically;

"accounting system of the participant of IS ESF" - the business and tax accounting system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and/or objects connected with the taxation which is conducted for the purpose of execution of the tax liability;

"the digital signature of the taxpayer" - the qualified digital signature issued by accredited certification center according to the procedure, established by the legislation of the Kyrgyz Republic (further - the EDS);

"electronic document management" - registration/receipt of invoices, and also assignment of numbers to invoices in IS ESF;

"Excel format" - format of files of the software for work with the spreadsheets Microsoft Office Excel;

"office of the taxpayer" - electronic service in IS ESF for participation in electronic document management.

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